5705.191
Levy in excess of ten-mill limitation - political subdivisions other than schools.

The taxing authority of
any subdivision, other than the board of education of a school district or the
taxing authority of a county school financing district, by a vote of two-thirds
of all its members, may declare by resolution that the amount of taxes that may
be raised within the ten-mill limitation by levies on the current tax duplicate
will be insufficient to provide an adequate amount for the necessary
requirements of the subdivision, and that it is necessary to levy a tax in
excess of such limitation for any of the purposes in section
5705.19 of the Revised Code, or to
supplement the general fund for the purpose of making appropriations for one or
more of the following purposes: public assistance, human or social services,
relief, welfare, hospitalization, health, and support of general hospitals, and
that the question of such additional tax levy shall be submitted to the
electors of the subdivision at a general, primary, or special election to be
held at a time therein specified. In the case of a
qualifying library levy for the support of a library association or private
corporation, the question of the levy shall be submitted to the electors of the
association library district. Such resolution shall not include a levy on
the current tax list and duplicate unless such election is to be held at or
prior to the general election day of the current tax year. Such resolution
shall conform to the requirements of section
5705.19 of the Revised Code,
except that a levy to supplement the general fund for the purposes of public
assistance, human or social services, relief, welfare, hospitalization, health,
or the support of general or tuberculosis hospitals may not be for a longer
period than ten years. All other levies under this section may not be for a
longer period than five years unless a longer period is permitted by section
5705.19 of the Revised Code, and
the resolution shall specify the date of holding such election, which shall not
be earlier than ninety days after the adoption and certification of such
resolution. The resolution shall go into immediate effect upon its passage and
no publication of the same is necessary other than that provided for in the
notice of election. A copy of such resolution, immediately after its passage,
shall be certified to the board of elections of the proper county or counties
in the manner provided by section
5705.25 of the Revised Code, and
such section shall govern the arrangements for the submission of such question
and other matters with respect to such election, to which section
5705.25 of the Revised Code
refers, excepting that such election shall be held on the date specified in the
resolution, which shall be consistent with the requirements of section
3501.01 of the Revised Code,
provided that only one special election for the submission of such question may
be held in any one calendar year and provided that a special election may be
held upon the same day a primary election is held. Publication of notice of
that election shall be made in a newspaper of general circulation in the county
once a week for two consecutive weeks, or as provided in section
7.16 of the
Revised Code, prior to the election. If the board of elections operates and
maintains a web site, the board of elections shall post notice of the election
on its web site for thirty days prior to the election.

If a majority of the
electors voting on the question vote in favor thereof, the taxing authority of
the subdivision may make the necessary levy within such subdivision
or, in the case of a qualifying library levy for the
support of a library association or private corporation, within the association
library district, at the additional rate or at any lesser rate outside
the ten-mill limitation on the tax list and duplicate for the purpose stated in
the resolution. Such tax levy shall be included in the next annual tax budget
that is certified to the county budget commission.

After the approval of
such a levy by the electors, the taxing authority of the subdivision may
anticipate a fraction of the proceeds of such levy and issue anticipation
notes. In the case of a continuing levy that is not levied for the purpose of
current expenses, notes may be issued at any time after approval of the levy in
an amount not more than fifty per cent of the total estimated proceeds of the
levy for the succeeding ten years, less an amount equal to the fraction of the
proceeds of the levy previously anticipated by the issuance of anticipation
notes. In the case of a levy for a fixed period that is not for the purpose of
current expenses, notes may be issued at any time after approval of the levy in
an amount not more than fifty per cent of the total estimated proceeds of the
levy throughout the remaining life of the levy, less an amount equal to the
fraction of the proceeds of the levy previously anticipated by the issuance of
anticipation notes. In the case of a levy for current expenses, notes may be
issued after the approval of the levy by the electors and prior to the time
when the first tax collection from the levy can be made. Such notes may be
issued in an amount not more than fifty per cent of the total estimated
proceeds of the levy throughout the term of the levy in the case of a levy for
a fixed period, or fifty per cent of the total estimated proceeds for the first
ten years of the levy in the case of a continuing levy.

No anticipation notes
that increase the net indebtedness of a county may be issued without the prior
consent of the board of county commissioners of that county. The notes shall be
issued as provided in section
133.24 of the Revised Code, shall
have principal payments during each year after the year of their issuance over
a period not exceeding the life of the levy anticipated, and may have a
principal payment in the year of their issuance.

"Taxing authority" and
"subdivision" have the same meanings as in section
5705.01 of the Revised
Code.